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2018 (5) TMI 1353 - AT - Central ExciseCENVAT credit - denied on the ground that the appellant has not received the input goods - Held that: - the charge that goods have been diverted by the appellant to M/s I.J. International is not sustainable as M/s I.J. International is job worker of the appellant, therefore, Cenvat credit cannot be denied to the appellant - the appellant has correctly taken the Cenvat credit on the inputs in question - appeal allowed - decided in favor of appellant.
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